l Fuel duty due to rise by 3p a litre in August.

l Child benefit rate to be frozen.

l Child benefit removed from families with a high-rate taxpayer.

l Employees to lose working family tax credit unless they can increase their hours from 16 to 24 a week.

l Benefits and tax credits raised by lower Consumer Price Index (CPI) rather than the Retail Price Index (RPI).

l Income tax personal allowance for over-65s raised by more than inflation.